With a new admin comes review of corporate tax structure. The projected tax increases may change participation in NQDC plans. Is your company prepared?
10+ Company Employees to be Subject to $1 Million Deduction Limits
ARPA doubles, for publicly traded companies, the number of employees subject to the annual $1 M compensation deduction limit.
Driving Stronger Financial Results with ICOLI
Insurance companies have diversified their overall risk/return profile to increase earnings & have added ICOLI, Insurance Company Owned Life Insurance. #Readmore
Tax Code Section 162(m) Grandfathering Rules Re: Account Balance Plans and Non-Account Balance Plans
Deep Dive: 162(m) grandfathering rules for account balance plans & non-account balance plans.
Strategic Executive Comp Decisions, Not Kneejerk Reactions
Your first strategic step in making executive comp decisions in 2021 starts with Fulcrum Partners.
Executive Compensation IRC Sec 162(m) Regulations Finalized
The IRS & Treasury Dept. have published FINALIZED executive comp IRC Sec. 162(m) guidelines. Here’s what’s changing…
Section 409A Meets 162(m) and Some NQDC Plans May Need to be Amended by December 31
Thank you, Mike Melbinger, for the following in-depth update on a problem no one apparently saw coming. We’ve enclosed below the full text of Mike’s article published on December 2, 2020: “Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31,” followed by his additional postscript article published shortly thereafter.
Unpacking Proposed Regulations by IRS and the Treasury Department on Changes to Section 162(m)
Winston & Strawn Partner Michael Melbinger continues his analysis of the proposed regulations that have been issues by the Internal Revenue Service (IRS) and the Treasury Department on changes to Tax Code Section 162(m). The following article first appeared on the Executive Compensation Blog on January 13, 2020, and is republished here with the author’s permission. #executivecomp #fulcrumpartners #IRS #162m